Customs inspection powers permit authorised officers to enter premises, inspect goods, and seek records for compliance checks. An authorised proper officer may, at any reasonable time, enter a place intimated under Chapter IVA or Chapter IVB to inspect goods and require production of accounts and other information needed to ascertain compliance with the Act and whether goods have been illegally imported, illegally exported, or are likely to be illegally exported.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs inspection powers permit authorised officers to enter premises, inspect goods, and seek records for compliance checks.
An authorised proper officer may, at any reasonable time, enter a place intimated under Chapter IVA or Chapter IVB to inspect goods and require production of accounts and other information needed to ascertain compliance with the Act and whether goods have been illegally imported, illegally exported, or are likely to be illegally exported.
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